Appeals Process, Code of Alabama 1975, Section 40-3-20, 40-3-24, and 40-3-25
New values are set each year. Upon completion of setting the values, notice is given by legal advertisement in the newspaper for two consecutive weeks. Taxpayers have 30 days from the date of the second advertisement to file an appeal. New values are usually set in July.
If you believe your property value is too high, you may file a written protest with the DeKalb County Board of Equalization (BOE) 206 Grand Avenue SW, Fort Payne, AL 35967.
Upon your appeal, you will be contacted by a county appraiser to review your valuation. If, after this review you are still not satisfied with your valuation, a hearing will be set for you to formally meet with the BOE to present your information you believe justifies a change in value.
Following this hearing, you will be notified of the decision of the Board of Equalization. Appeals may be made to Circuit Court within 30 days from the adjournment of the BOE.
In order to preserve your right to carry the appeal to Circuit Court, taxes must be paid by December 31 or a bond filed in Circuit Court in double the amount of taxes due.